26. Section 24 of the principal Act is amended by inserting, immediately after subsection (4), the following subsections:
“(4A) No election may be made under subsection (3) for the sale of an industrial building or structure for which an option to purchase is granted or a sale and purchase agreement is entered into on or after 23rd February 2010, or which is transferred on or after that date.
(4B) Subsection (4A) does not apply to a transfer of property to which section 34C(8) and (9) apply.”.
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